Semanyuk V. Accounting Theory in Postindustrial Society

The object of study is the process of forming and development of theoretical knowledge of accounting science under the conditions of forming postindustrial society. Research objective is defining the main elements of the theory of accounting for postindustrial society. Research methods – comparative-historical, dialectical, cybernetic, synergetic, institutional, holistic, tectological, systematic and structurally cybernetic analysis, theoretical construction, approach from abstract to concrete, historical and logical unity, interconnection, objectivity, determinism, interpretation, combination of content and formal and logical analysis, post neoclassical trinitarian information methods. Research results is improvement of the theory of accounting and development of its structure in postindustrial society, which includes the main concepts, principles and laws and interprets information as system forming factor, aim and sense of functioning of accounting system. The novelty of the research is forming structure and main concepts of the theory of accounting in postindustrial society. It was introduced into activity of private joint-stock company “Novokramatorsk Machine-building Plant”, LLC “SE Bordnetze-Ukraine”, Plant “Flextronics LLC”, private joint-stock company “Ternopil Radio Plant “Orion”, “UkrZakhidAudit”, Company of Certified Auditors and Accountants (Republic of Belarus), Federation of Professional Accountants and Auditors of Ukraine, Department of Economic Development and Trade at Ternopil Regional State Administration, Lviv Trade and Economic University, Kharkiv State University of Food Technology and Trade, Polotsk State University (Republic of Belarus), Ternopil National Economic University. The sphere of application is enterprises and professional organizations.